CLA-2-44:OT:RR:NC:N1:130
Mr. Maximilian Riedl
Maria Leitl, Furniere und Laubschnittholz
Hauptstrasse 10
Woerdern,
Austria
RE: The tariff classification of multilayer wood panels from Hungary
Dear Mr. Riedl:
You submitted a request for a binding classification ruling, dated April 27, 2021. The ruling was requested on multilayer wood panels from Hungary. Photos and product information were submitted for our review.
The products under consideration are multilayer wood panels. You state the panels measure approximately 36” in length, 5 5/8” in width and 1/8” in thickness. The face veneer is made of oak and measures approximately 3/64” (or 1.19 millimeters) in thickness. The substrate material is a high density fiberboard that measures approximately 3/32” in thickness. The back of the panel has 2 strips of double-sided adhesive tape that measure approximately 5/64” in width with thickness of 5/64” and 3/16”. You indicate that the panels are used to decorate walls.
The panels meet the definition of a “veneered panel” as set forth in the Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS) for heading 4412: “Veneered panels…are panels consisting of a thin veneer of wood affixed to a base, usually of inferior wood, by gluing under pressure.” Therefore, in accordance with General Rule of Interpretation 1, the products will be classified in heading 4412, which specifically provides for veneered panels.
The applicable subheading for the multilayered flooring panel with a face ply of oak will be 4412.99.5115, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other: Other: With at least one outer ply of nonconiferous wood: Other: Other: Other. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Laurel Duvall at [email protected]. Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division